Journal of Accounting Literature: Volume 46 Issue 2

Causality of price movements in VIX exchange-traded products and VIX futures contracts

Michael O'Neill, Gulasekaran Rajaguru

The authors analyse six actively traded VIX Exchange Traded Products (ETPs) including 1x long, −1x inverse and 2x leveraged products. The authors assess their impact on the VIX…

Aggregate economic policy uncertainty and corporate political contribution disclosure

Lijun Lei, Yan Luo

Unlike other types of corporate disclosure, corporate political disclosure (CPD), which is the disclosure of corporate political contributions and the related governing policies…

Managing government commissioning and philanthropic expectations: earnings management in Australian nonprofit disability service providers

David John Gilchrist, Dane Etheridge, Zhangxin (Frank) Liu

The purpose of this study is to investigate the prevalence of earnings management in the Australian not-for-profit (NFP) disability service providers sector, as well as to…

A bibliometric review of corporate environmental disclosure literature

Bilal, Ali Meftah Gerged, Hafiz Muhammad Arslan, Ali Abbas, Songsheng Chen, Shahid Manzoor

The study aims to identify and discuss influential aspects of corporate environmental disclosure (CED) literature, including key streams, themes, authors, keywords, journals…

Implementing corporate sustainability information in socially responsible investing: a systematic review of empirical research

Dan Daugaard, Jing Jia, Zhongtian Li

This study aims to provide a precise understanding of how corporate sustainability information is used in socially responsible investing (SRI). The study is motivated by the lack…

A closer look at the relationship between firm-specific return variation and stock returns

Ha Nguyen, Yihui Lan, Sirimon Treepongkaruna

Prior studies use two measures of firm-specific return variation (FSRV): idiosyncratic volatility in absolute and relative terms, the latter of which is also termed stock price…